Fitria Ika Siwi Rahayu, Fidiana Fidiana


Abstrak: Determinan Kualitas Opini Audit Pemerintah Daerah. Studi ini bermaksud menguji ketidakpatuhan pada regulasi dan kelemahan sistem pengendalian internal terhadap kualitas opini audit pemerintah daerah. Metode yang digunakan adalah uji regresi logistik biner pada auditor pemerintah di 39 kabupaten/kota Provinsi Jawa Timur. Studi ini menemukan bahwa tingkat materialitas merupakan penyebab utama dari kualitas opini audit. Peningkatan temuan auditor jika dibandingkan dengan tahun sebelumnya belum tentu bersifat material. Standar Pemeriksaan Keuangan Negara (SPKN) juga menyebutkan bahwa penentuan materialitas dipengaruhi oleh luasnya cakupan pemeriksaan, waktu, sifat, serta evaluasi outcome.

Abstract: Determinants of the Quality of Local Government Audit Opinions. This study intends to examine non-compliance with regulations and weaknesses of the internal control system to the quality of local government audit opinions. The method used is a binary logistic regression test on government auditors in 39 districts/cities in East Java Province. This study finds that the level of materiality is the main cause of the quality of audit opinion. Increasing the auditor's findings when compared with the previous year is not necessarily material. The State Financial Examination Standard also states that the determination of materiality is influenced by the extent of the examination, time, nature, and outcome evaluation.


ketidaktaatan regulasi; sistem pengendalian internal; temuan auditor

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